长期股权投资采用权益法核算，被投资企业宣告发放现金股利时，投资企业应借记的会计科目是？

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【单选题】【消耗次数：1】

① 投资收益

② 长期股权投资——损益调整

③ 应收股利

④ 长期股权投资——投资成本

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